Ram Gupta vs NFeAC

PER MADHUMITA ROY, JM:

The instant appeal filed by the Assessee is directed against the order dated 30.10.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 18.12.2019 passed by the Assessing Officer (hereinafter referred to as ‘the Ld. AO’) for Assessment Year 2017-18.

The assessee has been provided several opportunities of hearing to submit relevant evidences to substantiate the grounds of appeal. However, there has been no response from the assessee. A final opportunity was provided and a notice was issued fixing the hearing on 07.05.2024. Even to this final notice there was no response from the appellant. As stated several notices were issued in this case for hearing, but they were neither responded to nor were any adjournment sought. The details of opportunities of hearing provided are detailed as under:-

the assessee has not been able to justify non-appearance before the Ld. CIT(A) and, therefore, we do not find any reason to interfere wih the order passed by the Ld.CIT(A) in dismissing the appeal confirming the addition made by the Ld. AO.

In the result, the appeal filed by the assessee is dismissed.